Accounting board



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ACCOUNTING BOARD Filed Aug. s1, 194e 2 Sheets-Sheet. l

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Ar ae/Vf-Y J. M. JONES ACCOUNTING BOARD oler. 3, 195o 2 Sheets-Sheet 2 Filed Aug. 51, 194s e J V MM e M Arr e/vfrs Patented Oct. 3 1956 UNITED STATES PATENT QFFICE ACCOUNTING BOARD Jesse M. Jones, North Hollywood, Calif., assignor to Charles R.- Hadley Company, Los Angeles, K Calif., a corporation of California Application August 31, 1946, Serial No. 694,180

9 Claims. 1

This invention relates to an apparatus for facilitating certain operations in accounting practice and is particularly directed to a device for use in multiple record bookkeeping and entry.

The principal object of this invention is to provide an improved form of accounting board for making simultaneous entries on several different loose leaf type sheets.

Another object is to provide an accounting board having a working surface divided into two sections, and means adjustably supported between the sections for maintaining a series of entry sheets in echelon formation in position overlying one of the sections.

Another object is to provide such an accounting board suitable for simultaneous entry of data on one of a series of entry sheets arranged in echelon formation, a general record sheet and one of a series of special record sheets, the general record sheets and series of entry sheets being supported on a common carrier slidably mounted o n the accounting board working surface. Another object is to provide an accounting board having a relatively large working surface divided into two sections by a channel therebetween in which a slidable member in the channel. is adapted to maintain a time record sheet and a payroll record sheet in registry, together with a carrier adjustably supported on the member and adapted to maintain a series of payroll check blanks in echelon formation in position over the payroll record sheet.

A further object is to provide certain improvementsover the type of accounting board shown in my copending application, Serial No. 586,890, filed April 6, 1945, now Patent 2,435,684, granted February 10, 1948.

Other objects and advantages will appear hereinafter.

In the drawings:

Figure 1 is a perspective View of an account ing board embodying my invention. Y

Figure 2 is an exploded View thereof showing the various elements and sheets positioned in sequence of assembly. j

Figure 3 is a transverse sectional view taken substantially on the line 3-3 as shown in Figure l.

Figure 4 is a sectional detail View taken substantially on the line 4-4 as shown in Figure 1.

Figure 5 is a fragmentary sectional elevation taken substantially on the line 5 5 as shown in Figure 3.

Referring to the drawings, a base structure Ill'is provided with a pair of pivotally mounted legsv'll and I2 which are adapted to support the Amaintaining the bar 29 at any one device at a convenient angle. The legs II and I2 are normally urged toward operative position by coil springs I3 which, in their inoperative position, are adapted to be swung against the underside of the base structure I0 and maintained in such position by spring clips I4 as shown in Figure 5. The upper surface of the base structure I0 provides a plane working surface I5 which is divided by the channel I6 into two sections Il and I8. A second channel I 9 is provided at the far edge of thesecti'on I8 of the working surface I5.

A lower retainer bar 20 is slidably mounted within the channel I6 and is provided with a plurality of a series of holes 2I extending vertically therethrough. Apertures 2|el are also provided at a plurality of spaced points along the bar- 2U. Formed in the opposite sides of the lower retainer bar ZIJ are a plurality of shallow indentations or detents 22 which are arranged to cooperate with spring urged plunger elements 23 mounted within the base Iil on opposite sides of the channel I6. The detents 22 and plungers 23 cooperate to provide yieldable means for of positions along the channel I6. i

In a similar manner the slidable :carrier 24 is mounted forv movement within the channel I9 and is likewise provided with a series of detents 25 along its side faces for cooperation with one or more spring urged plungers 25a carried in the base I9 along the sides of the channel i9. The bar 20 and slidable carrier 24 are provided with detents on both sides so that they operate equally well within their respective channels even if the bar or carrier should be reversed end for end. rThe carrier 24 is povided with a plurality of upwardly projecting pins 26 spaced at regular intervals and adapted to project through perforations 2l provided in the Employee Record Sheet C `which are arranged in echelon formation with each succeeding superposed sheet positioned in advance of the lower sheet. It will be understood from this description that the series of Employee Record Sheets C may be moved as a unit on section I8 of the working surface I5 by sliding of a plurality 23 cooperate to clamp a Payroll ecord Sheet B and a Time Record Sheet Bi in registry therebetween. The ITime Record Sheet B1 and Pay- "roll Record Sheet B are perforated at regular the channel serves to move the record sheets \B and B1 over the sections I8 and H, respectively, of the plane Working surface l5.

A carrier member 32 has a plurality of upa Wardly directed pins 33 and is provided with a plurality of downwardlyprojecting lugs 34 adapted to be received withinany one of, the holes Soin the corresponding series provided in the upper retainer bar 28. In this yway the carrier 32. may be adjustably positioned upon the-retainer bar 28, and the lugs 3ftr project downwardly through the holes 3Q, the preforations 3l and Sie and into the holes 2l in theretainerbar 2B, The pins 33 onthecarrier 32are adapted to extend through perforations 35 in theseries of Blank Checks A inechelon formation in a manner similar to the arrangementof the Employee Record Sheets 0. A cover strip 35 which may be invertedgin Ueshape; in cross section has a smooth exterior surface and isv arranged to fit over the row. of upwardly directed pins 33,. to maintain the BlankCheck series A in position against I accidental displacement from the carrier 32. Furthermore, the cover strip-35 provides a protuberance-free surface which avoids fouling working papers, not shown, which may be used n in connection with the accounting board, and also avoids any other inconvenience to the person using the board which maybe occasioned by the series of upwardly projecting pins.

In operation, the Employee Record Sheets C.

` are arranged echelon formation and in predetermined sequence, probably alphabetical, on the carrier 24. Only. three Employee Record Sheets C are illustrated in the dra-wings but amuch larger number are generally employed. The Employee Record Sheets C are understood to provide a permanent record of payments made to each individual emplo-yee and for that reason the sheets C are not blank but on the contrary have various numbers of previous entries dependent on the length of service of the particular employee.

The Payroll Record Sheet B and, carbon paper B2 are then mounted between there.-

vtainer barsV 20 and 28 and the T-ime'Reeord Sheet is mounted thereon at the same time. It will be understood that if desired thel Time Record Sheet and Payroll Record Sheet may b e consolidated into a single general record sheet and therefore the term general record sheet as used in this specification and claims refers either to separable sheets B and Bi or to a single sheet having entry space, normally provided Von these separable sheets.

After installation of this general record sheet between the upper and lower retainer bars 28 and 20, respectively, the sheet may be moved over the sections l1 and lil-of the `working surface l5 by moving the retainer bars relative to the.. channel IE. The 'spacing between the detents 22 and 2,5 is

Vmade equal to the spacing between the individual Sheets i entry lines so that as the general record sheet B is moved relative to the working surface, the entry lines on the sheet B and those on the Employee Record Sheets C automatically come into registry wherever the retainer bars come to rest.

The series of Blank Checks A is then mounted on the'carrier 32 in echelon formation in the same sequence as the Employee Record (3. The data on the Time Record Sheets B1 which normally gives the number of hours worked during the particular pay period and also the employees wage rate is then referred to forV making out each of the payroll checks A in turn. The necessary portion of the back side of the individual Blank Checks A may be carbonized, as shown at 3'! in Figure l. Such information as the employe-es name, date of end of pay period, regular earnings, overtime earnings, various deductions and net pay are then entered along. the upper edge of the uppermost blank cheek. Thesingle operation of writing this irl--A formation on .the check transfers the data to the PayrollRecord Sheet B by means of the carbonized strip 3J. andV to the Employee Record Sheet C by means of the carbon paper B2,` The entry column 3,8 on the particular Blank Check. isirstaligned with the first blank entry columns@ onlthe uppermost record sheetk (2. Inthismanner the information written on the check A is automatically transferred to the PayrollRecord B and Employee Record Sheet C at the proper position on all sheets involved, The, uppermost check A is then torn off along the, weakening line. lathe cover strip 36 assisting in this operation. The uppermost Employee RecordSheety C is then removed by lifting it from the pins. A new Blank Check and another entry sheet are. then exposed for a repetition .of thisA procedure.

'It will be readily. understood that considerable time is saved, since one entry is made simultaneouslyV onthree sheets, and furthermore 'the possibility of errorin copying from one sheet to the other is eliminated. 'HavingY fully.. described my invention, itis to bewunderstoodthat Ido not wish to be li-mited to the details-herein set forth, but my invention is of the fullscope of the appended claims.

I claiin.:

l. In a device of, ther class described, the combination of a base structure defining a plane work-ingsurface, a, channel formed in the base structure dividing. theworking surfaceinto two sections, a lower retainer bar slidaoly mounted Within the channel, an upper retainer bar thereon, cooperating means on the said retainer bars clamping a general record sheet therebetween, the general record sheet extending over a portion of both sectionsof-the working surface, carrier member adjustably positioned on the retainer bars, index means on Ythe carrier.. comprising. afpluralty of upwardly projecting pins maintaining a series of perforated entrysheets in echelon formation, said entry sheets overlying va portion oftheV general record sheet on one of means on the said retainer bars clamping a relatively large general record sheet therebetween, the general record sheet extending over a portion of both sections of the working surface, a carrier member adjustably positioned on the retainer bars, index means on the carrier member comprising a plurality of upwardly projecting pins maintaining a series ofA relatively small perforated entry sheets in echelon formation, said entry sheets overlying a portion of the general record sheet on one of the sections of the plane working surface.

3. In a device of the class described, the combination of a base structure defining a plane working surface, a channel formed in the base structure dividing the working surface into two sections, a lower retainer bar slidably mounted within the channel, an upper retainer bar thereon, cooperating means on the said retainer bars clamping a general record sheet therebetween, the general record sheet extending over a portion of both sections of the working surface, a carrier member adjustably positioned on the retainer bars, index means on the carrier member comprising a plurality of upwardly projecting pins maintaining a series of perforated entry sheets in echelon formation, said entry sheets overlying a portion of the general record sheet on one of the sections of the plane working surface, and a. cover strip removably engageable over said pins and acting to prevent accidental displacement of the perforated entry sheets.

4. In an accounting board, the combination of a base structure defining a plane working surface, a channel formed in the base structure adjacent the working surface, a lower retainer bar slidably mounted within the channel, an upper retainer bar removably positioned thereon, Ysaid retainer bars clamping a record sheet therebetween, whereby the record sheet may overlie a portion of the working surface, a carrier member adapted to maintain a series of individual entry sheets in echelon formation over a portion of the general record sheet, the carrier member being adjustably mounted on the upper retainer bar.

5. In an accounting board, the combination of a base structure defining a plane working surface, a channel formed in the base structure adjacent the working surface, a lower retainer bar slidably mounted within the channel, an upper retainer bar removably positioned thereon, said retainer bars clamping a record sheet therbetween, whereby the record sheet may overlie a portion of the working surface, a carrier member maintaining a series of individual entry sheets in echelon formation over a portion of the general record sheet, the carrier member being adjustably mounted on the upper retainer bar, and a cover strip engageable with the carrier member and retain the series of individual entry sheets against displacement.

6. In an accounting board, the combination of a base structure defining a plane working surface, a channel formed in the base structure adjacent the working surface, a lower retainer bar slidably mounted within the channel, an upper retainer bar removably positioned upon the lower retainer bar and clamping a perforated record sheet therebetween, a plurality of series of holes in the bars registering with the perforations in the record sheet, a carrier member having a plurality of upwardly extending pins for maintaining a series of individual entry sheets in echelon formation, a plurality of downwardly extending pins on the carrier member each received within one of said plurality of series of holes, whereby the individual entry sheets may overlie a portion of said record sheet.

7. In a device of the class described, the combination of 'a base structure defining a plane working surface, a channel formed in the base structure dividing the Working surface into two sections, a lower retainer bar slidably mounted within the channel, an upper retainer bar cooperating with the lower retainer bar for adjustably securing two record sheets thereto in registry, each of the record sheets overlying one of the sections of the working surface, a carrier member maintaining a series of individual entry sheets in echelon formation over a portion of one of the record sheets, the carrier member being removably mounted upon the upper retainer bar.

8. In an accounting board, the combination of a base structure defining a plane working surface, a channel formed in the base structure adjacent the working surface, a lower retainer bar slidably mounted within the channel, yieldable means maintaining the lower retainer bar in any one of a plurality of positions along the channel, an upper retainer bar removably positioned upon the lower retainer bar and clamping a` perforated record sheet between the bars, a plurality of holes in the bars registering with the perforations in said record sheet, a carrier member having a plurality of upwardly extending pins for maintaining a series of individual entry sheets in echelon formation, downwardly extending pins on the carrier member received in the holes in said retainer bars whereby the series of individual entry sheets may overlie a portion of said record sheet.

9. In a device of the class described, the combination of a base structure defining a plane working surface, a channel formed in the base structure dividing the working surface into two sections, a lower retainer bar slidably mounted within the channel, an upper retainer bar removably positioned upon the lower retainer bar and clamping two perforated record sheets therebetween, each of the record sheets overlying one of the sections of the working surface, downwardly extending projections on the upper bar extending through theperforations in the record sheets into apertures provided in the lower bar whereby the record sheets are maintained in registry, a plurality of holes in the'bars registering with the perforations in the record sheets, a carrier member having a plurality of upwardly extending pins for maintaining a series of individual entry sheets in echelon formation, downwardly extending pins on the carrier member received in the holes in said retainer bars whereby the series of individual entry sheets may overlie a portion of kone of the record sheets.

JESSE M. JONES.

REFERENCES CITED The following references are of record in the le of this patent: 

